Abstract: A tie-down rail for application to a vehicle. The vehicle is one having a horizontally extending open bed and vertically extending substantially parallel side walls, side walls having an elongated top edge and interior lip extending the length thereof. The tie-down rail includes an elongated, substantially rectangular strip sized to be fixedly secured to the inner lip and a plurality of J-hooks fixed to the rectangular strip such that upon fixing the rectangular strip to the inner lip, the J-hooks extend downwardly from the interior lip and towards the outside of the open bed.